The present invention relates to an optical recording medium and a method for recording and reproducing data and, particularly, to an optical recording medium which is constituted so that data can be recorded in a plurality of recording layers and data can be reproduced from the plurality of recording layers by projecting a laser beam thereonto via a light transmission layer and in which data can be recorded in a farthest recording layer from the light transmission layer in a desired manner and data can be reproduced from the farthest recording layer in a desired manner, and a method for recording data in and reproducing data from such an optical recording medium in a desired manner.